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Showing 1221–1230 of 16624 articles for “Art. US Estate Tax — basic exclusion amount”
…e agreements provided for by articles 1078-1 and 1078-2 of the same code are not subject to gratuitous transfer duties. The first paragraph applies to property reincorporated into a shared gift made t…
…may not be levied in cases where the sums and values would not produce €25 of proportional duty or tax or progressive duty.
With regard to transfers and agreements subject to a condition precedent, the applicable tax regime and the taxable values are determined from the date on which the condition is fulfilled. However, wh…
…r priced by any other article of this code and that cannot give rise to proportional or progressive taxation are subject to a fixed tax of €125. The transactions mentioned in 9° of 1 of Article 635, w…
…uty determined in accordance with the tariff provided for in article 719 (1). Duty is levied on the amount of the sum or indemnity stipulated by the transferor in his favour or on the actual market va…
…tries may not be executed on property situated in France, unless they have been registered with the tax office of the testator's domicile, if he has retained one, otherwise with that of his last known…
…f the Civil Code.No registration duty is payable for extracts, copies or expeditions of deeds that must be registered on minutes or originals with the exception of expeditions and copies referred to i…
…not drawn up in authentic form, in accordance with the provisions of article 4 of that text. The refusal is recorded in the department's register on the date the private document is submitted for regi…
In the absence of a deed, transfers for valuable consideration of real estate or real estate rights are subject to registration duties at the rate provided for transactions of the same nature giving r…
Sont exonérés du droit d'enregistrement ou de la taxe de publicité foncière prévus à Article 746 shares of built-up property, groups of built-up properties or property complexes subject to the loi n°…
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